Chapter

Chapter Chapter Changes in Accounting Practices Will Drive Changes in Accounting Practices Will Drive Pension Paradigm Shifts

Douglas Fore

in Reinventing the Retirement Paradigm

Published in print August 2005 | ISBN: 9780199284603
Published online February 2006 | e-ISBN: 9780191603013 | DOI: http://dx.doi.org/10.1093/0199284601.003.0010
Chapter  Chapter  Changes in Accounting Practices Will Drive Changes in Accounting Practices Will Drive Pension Paradigm Shifts

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This chapter examines proposed changes in US and international pension accounting standards and the rationales for such changes. It is shown that convergence is on the way in international pension accounting, and this is probably a good thing in terms of fundamental principles of finance. Convergence will also change the way pension investments are managed. Plan sponsors must become more aware of these changes in the accounting arena and the impact they will have on pension as well as corporate finance.

Keywords: pension accounting standards; accounting change; convergence; US pension accounting

Chapter.  6898 words. 

Subjects: Financial Markets

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